The part meeting the confirmed conditions as prescribed in these Standards and consisting of the cost of intangible assets;
符合本准则规定的确认条件、构成无形资产成本的部分;
The cost of outsourcing intangible assets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.
外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。
In some companies, certain intangible assets such as trademarks may be of great importance but may have been acquired without incurring any significant cost.
在某些公司,有些无形资产,如商标等,可能非常重要,但得到的过程中并没有付出巨额成本。
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